Contas a Pagar - Balanço Inglês

Boa tarde,

Sou novo no forum e estou com uma dúvida sobre como identificar as contas a pagar no seguinte balanço:

Passivo:

Shares capital, CB
Statutory Reserves
Retained earnings
Net profit/loss for the period
EQUITY CAPITAL
Long-term loans from Group
Long-term borrowings
Deferred tax liabilities
Other post-retirement benefits
Other provisions
Total non-current liabilities
Trade notes payable to suppliers
Due to customers/suppliers Group
Accrued expenses and prepaid income Group
Miscellaneous operating liabilities
Other liabilities
Short-term loans
Short-term borrowings
Guarantee provision - short term
Provision for restructuring - short term
Other provisions - short term
Other provisions
Total current liabilities
Total equity and liabilities


Qual desses seria a "contas a pagar"?

Muito obrigado desde já

Contas a pagar operacional:

- Trade notes payable to suppliers
- Due to customers/suppliers Group

Contas a pagar financeiro:

Long-term loans from Group
Long-term borrowings
Short-term loans
Short-term borrowings

Há outras contas de provisões, etc, mas não se enquadra no Contas a Pagar.